July 25, 2019

Rajesh Vashist
Chief Executive Officer
SiTime Corporation
5451 Patrick Henry Drive
Santa Clara, California 95054

       Re: SiTime Corporation
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted July 16, 2019
           CIK No. 0001451809

Dear Mr. Vashist:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 1 to Draft Registration Statement on Form S-1 submitted July 16,
2019

Prospectus Summary, page 1

1.     Please expand your revisions in response to prior comment 1 to clarify
the terms
       "substantially all" and "modest."
Revenue, page 63

2.     Please revise to quantify the decrease in revenue related to your
largest end customer and
       explain the reason that the expected order did not materialize in 2018.
For example, did
       your largest end customer opt to use a product from one of your
competitors? In this
       regard, please tell us the reasons for the deletions here, under the
following heading
       regarding gross profit and on pages 19 and 82, as those now-deleted
disclosures relate to
 Rajesh Vashist
SiTime Corporation
July 25, 2019
Page 2
      your largest end customer.
The Bank of Tokyo Mitsubishi Credit Facility, page 66

3.    Please expand your response to prior comment 7 to clarify how Exhibit
10.20 reflects the
      agreement by which the line of credit was increased and maturity date was
extended. That
      document appears to reflect an agreement by the chief executive officer
of your parent
      company, rather than your parent company, to guarantee your obligations
under the
      increased line of credit, rather than the document by which the line of
credit was
      increased. Also, given that the maturity date of the line of credit has
passed, please
      address the current status of your obligations. Likewise, please also
address the status of
      the MegaChips loan, given that its maturity date has passed.
        You may contact Gary Newberry at 202-551-3761 or Kevin Kuhar,
Accounting Branch
Chief, at 202-551-3662 if you have questions regarding comments on the
financial statements
and related matters. Please contact Thomas Jones at 202-551-3602 or Geoffrey
Kruczek, Special
Counsel, at 202-551-3641 with any other questions.



                                                           Sincerely,
FirstName LastNameRajesh Vashist
                                                           Division of
Corporation Finance
Comapany NameSiTime Corporation
                                                           Office of
Electronics and Machinery
July 25, 2019 Page 2
cc:       Jorge del Calvo, Esq.
FirstName LastName